Notice: The information included on this website is to be used only as a guide in the preparation of a North Carolina individual income tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Unless specifically noted, the information and line references apply to tax year 2017. For additional information regarding prior tax years, please refer to the individual income tax instructions for that year.
General Information
- Income Tax Estimator
- What’s New for Tax Year 2017
- Important Notice: Impact of the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018 on North Carolina's Corporate and Individual Income Tax Returns
- Taxpayers' Bill of Rights
- Getting Started With Your State Income Taxes
- Tax Rate Schedules and Interest Rates
- Frequently Asked Questions About Your Individual Income Tax Return
- Consumer Use Tax Payable on Income Tax Return
- The Truth About Frivolous Tax Arguments
- Armed Forces Information
- Name Change Information
Filing Requirements
- Electronic Filing (eServices)
- Individual Income Filing Requirements
- Frequently Asked Questions Regarding the Military Spouses Residency Relief Act of 2009
- Active Military
- Nonresidents and Part-Year Residents
- Deceased Taxpayers
- Your Filing Status
- Same-Sex Marriage Filing Guidance PD-14-3
- When, Where and How to File Your North Carolina Return
- Estimated Income Tax
Extensions
- General Information
- Frequently Asked Questions About Filing an Application for Extension to File Your N.C. Individual Income Tax Return
- Watch a Video on How to Apply for an Extension
- Electronic Filing (eServices)
Adjustments to Federal Adjusted Gross Income
- Federal Adjusted Gross Income - Starting Point for N.C. Return
- NCDOR Important Notice - Impact of Federal Tax Law Changes on NC Individual Income and Corporate Income Tax Returns
- North Carolina Standard Deduction or North Carolina Itemized Deductions
- Interest Income from U.S. Obligations
- Income from North Carolina Obligations
- Interest Income from Obligations of Other States
- Adjustment for Domestic Production Activities
- Adjustment for Bonus Depreciation
- Bonus Asset Basis
- Adjustment for Section 179 Expense Deduction
- Bailey Decision Concerning Federal, State and Local Retirement Benefits
- Social Security and Railroad Retirement Benefits
- Frequently Asked Questions Regarding the Deduction for Net Business Income
- Repayment of Claim of Right Income
Tax Credits
- Credit For Children
- Credit for Income Tax Paid To Another State or Country
- Business Incentive Credits
- Article 3D – Historic Rehabilitation Tax Credits
- Article 3H – Mill Rehabilitation Tax Credit
- Article 3L – Historic Rehabilitation Tax Credits Investment Program (New for 2016)
- Sunset for Tax Credits – Effect on Future Installments and Carryforwards
Amended Returns
Assessments and Payments
Refunds
- Frequently Asked Questions About Individual Income Tax Refund
- Address Change
- Refund Claimed By State Agency, Local Agency or IRS
- Lost or Stolen Refund Check
- General Refund Information
- Exception to the General Statute of Limitations for Certain Events
- Protective Refund Claim
Individual Income Tax Resources
- Revenue Laws
- Tax Bulletins, Directives, and Other Important Notices
- Appeals Process
- Power of Attorney
- How To Get a Copy of Your N.C. Return
- Changes Made by the I.R.S.
- Problems With Your W-2 Forms
- Tax Return Checklist
- How to Get Forms
- Departmental Policies
- Information for Tax Professionals
- 2009 and 2010 Individual Income Surtax
- Tax Fraud Alert for Individuals
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